The KudoZ open glossary is a browsable glossary of terms translated via the KudoZ term help network.

Portuguese to English Law: Taxation & Customs Translation Glossary

Portuguese term English translation
auto de infração Notice of infraction
autopropulsores self-propelled machines
autuação notification (of the existence of a debt or fine)
Auxiliares/Adjuntos: Sede Administr. Isolada Assistants/Deputy Officers: Administrative Headquarters. Isolated.
Entered by: Mario Freitas
avença settlement
Entered by: Jorge Rodrigues
à vista da nota fiscal que o acompanhar against receipt of invoice
à vista dos elementos constantes according to the information contained
índice fiscal tax index
órgão de julgamento administrativo de segunda instância administrative court of second instance
órgão técnico technical (advisory) body/agency/authority
Entered by: Mario Freitas
ônus reais real [property] liens; real [property] encumbrances
balanço de abertura opening balance
Base Negativa Negative Tax Basis
Entered by: judith ryan
bem como a indisponibilidade do interesse as well as the lack of interest
bens garantes assets pledged as guarantee
bens incentivados tax-deductible goods
Boleto Bancário bank payment slip
Boleto Não Registrado unregistered payment slip
cabíveis applicable
CAE: Investidores, administradores e gestores Investors, directors and managers
cair na malha fina to be singled out for auditing
Calculos Judiciais court's calculations
Campos Ele / Pai (em nota fiscal eletrônica) fields Elem/Parent (element type and parent group)
capitação capitation/capitation tax/poll tax
caráter pedagógico punitivo deterrent and punitive nature
Entered by: Mark Robertson
Carnê Leão monthly tax payment on extra personal income
CAT-A (rate) surcharge - A // additional consideration for the rate - A
caução sem rendimento non-interest bearing collateral
cópia da página de totais do relatório a copy of the totals page of the report
certidão de relaxe Tax Liability Certificate
Certidão de Tributos Mobiliários Securities Tax Clearance Certificate
Certidão Negativa de Débitos Relativos aos Federais e à Dívida Ativa da União Federal tax and liabilities clearance certificate
Certifico mais AIIS objetos de parcelamentos administrativos. summons and infraction notice
Entered by: Ana Vozone
CIVA Value Added Tax Code
cobertura fiscal tax exemption / tax shelter
cobrada mediante atividade administrativa plenamente vinculada levied by the State on a non-discretionary basis
Entered by: Mark Robertson
cobrança indevida ou a maior undue charge or overcharge
Cobrança Registrada registered billing
coeficiente conjugal tax coefficient for couples
colocar (lucros/rendimentos) à disposição make (profits/earnings) available
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